By Stephen M. Silverman
April 30, 2003 01:00 PM

Lisa Marie Presley is aware that inquiring minds want to know if she’s referring to one of her famous ex-husbands — perhaps Michael Jackson or Nicolas Cage — in some of the bitter songs on her new disc, “To Whom It May Concern.” But that’s just tough.

“I won’t confirm or deny,” Presley, 35, tells the Associated Press.

Elvis and Priscilla’s only child released her first album to critical acclaim earlier this month, and as nearly every reviewer pointed out (as did gossip columnists), the CD contains more than one passing reference to an unidentified ex-lover. And not a flattering reference.

“It’s a little on the sarcastic side,” Presley admits, adding that it was a conscious decision to include the lines — if only to attract curiosity seekers.

“Are you actually going to listen to this and look at it for what it is, or are you going to immediately go to some superficial bull and start trying to figure out, ‘Who’s she talking about?'” asks Presley.

In other news of the rock princess, she, along with Beyonce Knowles, Whitney Houston and Celine Dion, have been announced to headline Las Vegas’s “VH1 Divas Duets” benefit concert May 22.

The event, which raises money for VH1’s Save the Music Foundation, is planned for the MGM Grand Garden Arena in Las Vegas.

Besides the all-stars, the night will also include performances from Mary J. Blige, Chaka Khan and Jewel, with other names still to be announced. Queen Latifah will host.

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